Payment received from other country for the services rendered.

[Raj G]

I am based in India and preform freelance work. I create online courses which are mainly enrolled\consumed by students abroad. This would be services and no product is involved

I get paid in USD and use paypal/payoneer to have my amount transferred to Bank in India in INR in prevailing exchange rate at that point of time.

Is the above earning taxable or is it considered as export and claim exemption?.

regards,

AI Summary

Export of services: foreign-paid online course earnings may receive distinct tax treatment under Indian law based on service location. A resident Indian freelancer supplies online course services consumed abroad and receives payment in foreign currency via PayPal/Payoneer credited in INR; the issue is whether such receipts are taxable in India or qualify as export of services for exemption, with operative considerations including service location, receipt in convertible foreign exchange, and the services (not goods) character of the supply.